Department of Local Government Finance

Budget

The budget order is a critical document in calculating tax bills. The order contains the state's certification of the approved budget, the certified net assessed value, the tax rate and the levy for each fund of each taxing unit in a county. The order also gives the total tax rate for each taxing district.

Reports

County Adjusted Gross Income Tax (CAGIT) Distribution Report. This report shows the distribution of local income tax. CAGIT is distributed to each taxing unit, except schools. Calculation details available HERE.

County Economic Development Income Tax (CEDIT) Distribution Report. This report shows the distribution of local income tax. CEDIT is distributed only to cities, towns, and the county unit. Calculation details available HERE.

County Option Income Tax (COIT) Distribution Report. This report shows the distribution of local income tax. COIT is distributed to each taxing unit, except schools. Calculation details available HERE.

Assessment

Ratio Study

As part of the Annual Adjustment process, counties are responsible for submitting a ratio study and uniformity for all classes of property in all townships. The ratio study measures the accuracy and equity of assessments. It is determined by the formula: Assessed Value/Sale Price = Ratio. The assessment ratio for all properties in Indiana is to be 100%.

The accuracy of assessments refers to how close the assessments determined by local assessing officials are to market value-in-use.

On-time property tax billing is a culmination of a year's worth of work of locally elected officials. The process can be separated into two stages: Assessment-to-Budget and Budget-to-Tax Billing. Because these two stages are closely tied, delays in any of the steps in these two stages can have an affect on the timing of property tax bills.

Because each report is very technical in nature, please view the Glossary for definitions of terms used.

Note: The Department will not be providing GANTT Charts for Assessment-to-Tax Billing cycles after 2009-pay-2010.

County Property Tax Summaries

The Department of Local Government Finance (DLGF) developed summaries to provide taxpayers information about property taxes in their counties. Each county summary provides a property tax breakdown and shows the shift of property tax burden between property classes. Additionally, the summaries break down where each property tax dollar goes, show a comparison of local spending by unit and list recent debt issued by unit. Finally, the summaries reveal how much local spending has changed over a 10-year period and compare it to the rate of inflation.

Summaries represent the best information available to the Department. Because some counties have not provided complete data to the Department, information in the summaries may vary.

2012 to current year Property Tax Summaries are now available on Gateway.